{"data":{"id":"us-ca/rtc-19344","jurisdiction":"us-ca","citation":"RTC § 19344","heading":"","body":"Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California. Upon receipt of the appeal, the board shall provide one copy of the appeal and one copy of any supporting documents to the Franchise Tax Board at Sacramento, California.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 1. Claim for Refund [19301. - 19368.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5278e0f7bcaead19c59caa55424d0e9ebd9f0a4bbba9298272a2e240a23a4c74","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19343","next":"us-ca/rtc-19345"},"notice":"GroundRules: Original legal text. Not legal advice."}